86614 ÷ 7 = 12373 R3
Alright, let's work through the division of 86614 by 7 step by step.

Step 1:
7 goes into 8 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 7 from 8 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 7

Step 2:
7 goes into 16 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 14 from 16 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 7

Step 3:
7 goes into 26 3 times with a remainder of 5.
Write down 3 as next digit of of the result. 
Result so far: 123
Subtract 21 from 26 to get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 7

Step 4:
7 goes into 51 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 1237
Subtract 49 from 51 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 7

Step 5:
7 goes into 24 3 times with a remainder of 3.
Write down 3 as next digit of of the result. 
Result so far: 12373
Subtract 21 from 24 to get 3.

The final result is 12373 with a remainder of 3.